ABC Inc. manufactures and sells toys. Price and cost data are as follows:

Selling price per unit (package of 2 CDs)......................................	$25.00
Variable costs per unit:
Direct material...............................................................................................................	$6.00
Direct labor......................................................................................................................	$5.00
Artist's royalties..............................................................................................................	$4.50
Manufacturing overhead..........................................................................................	$3.00
Selling expenses............................................................................................................	$1.30
Total variable costs per unit............................................................	$19.80
Annual fixed costs:
Manufacturing overhead..........................................................................................	$192,000
Selling and administrative.......................................................................................	$276,000
Total fixed costs................................................................................	$468,000
Forecasted annual sales volume (120,000 units).........................	$3,000,000

Management estimates that direct-labor costs will increase by 8% next year.

How many units will the company have to sell next year to reach its break-even point?